In Re: M/s. K.M. Trans Logistics Private Limited
GST
2019 (2) TMI 919 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – 2019 (21) G. S. T. L. 573 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, RAJASTHAN – AAR
Dated:- 9-1-2019
ARN No. RAJ/AAR/2018-19/29
GST
SHRI J.P. MEENA AND SHRI HEMANT JAIN MEMBER
Present for the applicant: Shri Alok Kumar Kothari, Advocate (Authorised Representative)
Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order.
The Issue raised by M/s. K.M. Trans Logistics Private Limited {hereinafter the applicant} is fit to pronounce advance ruling as it falls under ambit of the Section 97 (2) (f) and it is given as under:
f. whether applicant is required to be registered;
Further, the applicant being a registered person, GSTIN is 08AACCK0420F1Z4, as per
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mises for unloading. The vehicles are parked as there is always the risk of theft of tyres/motor parts and also drivers can rest at proper place.
d. The billing, maintenance accounts and operational control of the work is done from the Jaipur office i.e. the registered office of the company. There is no billing is done from the other states. The lease deeds of the vacant lands are also having the address of registered office at Jaipur of the applicant. Sample copies of the agreement with the manufacturer (Maruti Suzuki Ltd, Gurgaon) and lease agreement at Gurgaon is enclosed as Annexure – B & C.
e. That the bills of all Input services/ Input goods consumed at addressed at Jaipur and GST Credit is availed centralized at Jaipur.
f. That the trucks/ trailers/chassis which are used in providing the transportation services at Pan India are purchased in Rajasthan as well as registered with RTO Jaipur/ Rajasthan and Bills for the Chassis /Trailers/Vehicle is also raised at Jaipur address a
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nal officer has commented that “concerning states are most suitable to advice on this matter as it pertains to their respective jurisdictions. Matter is related to other states, so query should be asked from the concerning states, as the applicant is already registered in Rajasthan.”
4. PERSONAL HEARING (PH)
In the matter personal hearing was given to the applicant, Shri Alok Kumar Kothari, Advocate (authorised representative/ AR) of applicant appeared for personal hearing on 04.01.2019. The AR submitted that the applicant is providing inter-state supply of transport services from the state of Rajasthan. During the PH they reiterated the submissions already made in the application for advance ruling and requested that the case may be decided at the earliest.
5. FINDINGS ANALYSIS & CONCLUSION:
We find that the applicant is a service provider of transport services and is registered in state of Rajasthan. As per the submissions made by the applicant the trucks/ trailers/chassis which
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usiness for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
(c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and
(d) in absence of such places, the location of the usual place of residence of the supplier;
Sec 2(85) defines “Place of Business” includes
a. a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or
b. a place where a taxable person maintains his books of account; or
c. a place where a taxable person is engaged in business through an agent, by whatever name called;
Section 2(113) defines usual place of residence as;
(a) in case of an individual, the place where he ordinarily resides;
(b) in other cas
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ipur, satisfying condition mentioned in clause (b) of Section 2(113) of CGST Act, 2017. From the facts given by the applicant and on harmonious reading of the Section 22 along with the Section 2(71), Section 2(85) and Section 2(113) of the CGST Act, 2017, it is ascertained that the applicant have rightly taken registration in state of Rajasthan as the supply of transport services is initiated from the state of Rajasthan.
Further, the applicant has submitted that he has taken on lease some vacant lands so as to park his vehicles and to provide resting place for drivers. The authorized representative has reiterated the same fact in personal hearing too. The vacant land taken by the applicant is situated in the state of Haryana which is beyond the jurisdiction of this authority.
6. In view of the foregoing, we rule as under:-
RULING
a. In the instant case, the applicant is providing services from his registered place of business i.e. Jaipur in the state of Rajasthan. Therefore place o
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